Theresa May: The Chief Secretary has made it clear that officials in Her Majesty’s Treasury will look at this issue, and they will report on it in due course. I am pleased to say that very constructive representations have been made by my Scottish colleagues on the Conservative Benches on this particular issue. Let us just be clear—because the right hon. Gentleman knows this—that before the Scottish Government made the decision to make Scotland’s police and fire services national rather than regional bodies, they were told that this would mean that they would become illegible for VAT refunds, and they pressed ahead despite knowing that.

Caroline Lucas: I thank the hon. Gentleman for his intervention and I agree with him—so fart. There are still more tests to be applied to how far-reaching this Secretary of State is, but the commitments he has made so far have certainly been welcome. I hope that he will also take strong action on this Brexit Bill, in terms not only of NC30 but of the crucial issues of environmental governance and principles. To be honest, what I have heard so far is that different commitments will be put into national policy statements, but that is not good enough. They are not robust or rigorous enough. The jury is still out on some things, but I certainly join the hon. Gentleman in saying that the progress so far has been pretty extraordinary by the standards of previous Secretaries of State.